Reds boss Brendan Rodgers switched to a three-back formation that served him well last season with Martin Skrtel, Sakho and Emre Can all being assigned a role in the defence.
Can has however, played most of the current season as a midfielder despite having played as a back-three and as a full-back for most of last season.
The decision to pull Can back into defence backfired however, as the 21-year-old’s clearance passed the ball directly into the path of Lukaku who was not going to miss from just outside the six-yard box.
Everton 1-1 Liverpool
Kick-Off: 13:30 GMT
Stadium: Goodison Park
Everton confirmed starting lineup: Howard, Galloway, Funes Mori, Jagielka (c), Browning, Barry, McCarthy, Naismith, Barkley, Deulofeu, Lukaku
Subs: Robles, Gibson, Oviedo, Kone, Lennon, Osman, Holgate
Manager: Roberto Martinez
Liverpool confirmed starting lineup: Mignolet, Skrtel, Sakho, Can, Clyne, Moreno, Lucas, Milner, Coutinho, Ings, Sturridge
Subs: Bogdan, Gomez, Rossiter, Allen, Ibe, Lallana, Origi
Manager: Brendan Rodgers
Goals: 41′ Ings, 46′ Lukaku